Texas Attorney General Opinion: WW-392 Page: 1 of 3
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THE ATroNr ~- GENERAL
OF TjXAs
WILt. WIASON
ATT-rW40 tW44Y GENERAL
March 21, 1958
Mr. Ward W. Markley OPINION NO. WW 392
County Attorney
Jasper.County Re: Authority of Commissioners'
Jasper, Texas Court to cancel valid assess-
ments where delinquent taxes
have been paid to an adjoin-
Dear Mr. Markley: ing county by mistake.
In your request for our opinion on the above caption-
ed matter you have apprised us of the following facts.
The tract of land upon which the taxes were assessed
lies wholly within the county of Jasper, and the taxes have
been validly assessed in Jasper County. Through some mis-
take the landowner paid the taxes in question in Newton
County up until 1945, since which time the taxes have been
paid in Jasper County. You state that the Commissioners'
Court of Jasper County is willing to cancel and hold for
naught the delinquent taxes and request our opinion as to
wether the Commissioners Court has the power to do so.
Section 55 of Article III of the Texas Constitution
reads as follows:
"Sec. 55. The Legislature shall have
no power to release or extinguish, or to
authorize the releasing or extinguishing,
in whole or in part, the indebtedness,
liability or obligation of any corporation
or individual, to this State or other munici-
pal corporation therein, except delinquent
taxes which have been due for a period of
at least ten years."
The last action taken by the Legislature under the
exception carried in the above quoted section was in 1935
when an Act was passed barring the collection of all ad
valorem taxes due the State, counties, municipalities or
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Texas. Attorney-General's Office. Texas Attorney General Opinion: WW-392, text, March 21, 1958; (https://texashistory.unt.edu/ark:/67531/metapth267004/m1/1/?q=%221958~%22: accessed May 25, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.